GST reimbursement for street light maintenance remains unresolved as the court sought an affidavit on exemption and taxability.

The dispute concerned whether a municipal corporation had to reimburse GST paid on maintenance of street lights, and whether the activity qualified as pure services under the exemption notification or instead amounted to a composite supply or works contract service. No merits were finally decided. The tax authorities were directed to file an affidavit addressing whether GST was payable for the relevant period and whether the municipal body's claim to nil-rate exemption was correct.

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Issues: Whether the Municipal Corporation was liable to reimburse GST paid by the petitioners for maintenance of street lights, and whether the activity fell within the ambit of pure services eligible for nil rate under the exemption notification, or constituted a composite supply / works contract service.

Outcome: No final adjudication was rendered on the merits. The tax authorities were directed to file an affidavit answering whether GST was payable for the relevant period and whether the municipal body's stand on nil-rate exemption was correct.

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